The Giants may not be on the top of Bill Cowher’s “wish list,” but the former Steelers coach could have a chance at the job anyway.

Cowher addressed reports that the Giants were one of three teams he would be interested in coaching next season on Sunday’s CBS pregame show, where he works as an analyst.

“Let me say this, for anyone to insinuate that I have a wish list of coaches to be fired at this time of the year, I have too much respect for the profession,” Cowher said.

“I know how hard it is. I don’t wish for anybody to be fired. And for someone to insinuate that I’m doing that right now is disrespectful to them, and I’m insulted by it. I would not do that to the profession. I hope that every one of these coaches have an opportunity to come back.”

Giants coach Tom Coughlin may not get that chance. The season took another step toward disaster with a 45-17 loss to the Packers, which could put Coughlin’s job in jeopardy. The Giants need to win at the Redskins in Week 17 and the Packers have to lose at home to the Bears, or the Saints have to lose twice, to get in the playoffs.

A year ago, the Giants started 5-0 before ending the season 8-8. This season has taken a similar path, starting 6-2 then reaching 9-4 before last Sunday, when they blew a 31-10 lead to the Eagles in the final eight minutes. That loss cost the Giants a chance at the NFC East title; the one against the Packers may keep them from the postseason altogether.

Coughlin, who coached the Giants to a Super Bowl championship in 2007, has one year left on his contract.

“I’m not naive to say there won’t be change at the end of the year, but I will address that at the end of the year,” Cowher said. “Besides I have a pretty good team up here right now (at CBS). And we’re going to the playoffs. And I’m going to enjoy and embrace every moment of it.

“Like I said before, I’m insulted by the fact that someone would imply that I’m out there wishing anybody would get fired.”

According to the Miami Herald,
Dolphins owner Stephen Ross declined to discuss coach Tony Sparano’s future after the team lost to the Lions on Sunday to finish with a 1-7 home record.

Saying he feels “as frustrated as any fan,” Ross said of Sparano and GM Jeff Ireland he is “starting to evaluate now.”

Ross, a billionaire real estate developer, is familiar with big names, having worked with Bill Parcells as an executive before the former Giants and Jets coach reduced his role with the Dolphins this season. The team also counts Jennifer Lopez, Marc Anthony and Gloria Estefan as celebrity part owners.

The Texans job also could be open with Gary Kubiak expected to be fired at season’s end.

The 49ers definitely have an opening with the team firing Mike Singletary on Sunday night, although Cowher has never been publicly linked to that job.